United States Tax Court March 1, 2004, 7452-03L (Joyce E. Beery v. Commissioner)

122 T.C. No. 9

UNITED STATES TAX COURT

JOYCE E. BEERY, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 7452-03L. Filed March 1, 2004.

On Aug. 14, 2002, R issued to P a final notice

disallowing her claims for relief from joint and

several liability on a joint return for the taxable

years 1989 to 1994. On Nov. 12, 2002, P filed with the

Court a timely petition at docket No.